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Calculating Taxable Social Security Benefits: IRS Worked Examples: Social Security Benefit Taxes (2025 IRS Guide)

This guide covers “Calculating Taxable Social Security Benefits: IRS Worked Examples” within social security benefit taxes. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Context for these rules

If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Generally, the higher that total amount, the greater the taxable part of your benefits.

Calculating Taxable Social Security Benefits: IRS Worked Examples

A few examples you can use as a guide to figure the taxable part of your benefits follow.

Examples

  • Example 1. You are single and file Form 1040 for 2025. In addition to receiving social security payments, you received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. You received a Form SSA-1099 in January 2026 that shows your net social security benefits of $5,980 in box 5.
  • To figure your taxable benefits, you complete Worksheet 1, shown below. On line 6a of your Form 1040, you enter your net benefits of $5,980. On line 6b, you enter your taxable benefits of $2,990.

Filled-in Worksheet 1. Figuring Your Taxable Benefits

Keep for Your Records:

Before you begin:

  • If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.

  • Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. For more information, see Repayments More Than Gross Benefits.

  • If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or 1040-SR, on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. $5,980
2. Multiply line 1 by 50% (0.50) 2. 2,990
3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. 28,990
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. -0-
5. Enter the total of any exclusions/adjustments for:

  • Adoption benefits (Form 8839, line 30),

  • Foreign earned income or housing (Form 2555, lines 45 and 50), and

  • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico

 5. -0-
6. Combine lines 2, 3, 4, and 5 above 6. 31,980
7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 7. -0-
8. Is the amount on line 7 less than the amount on line 6?
No. stop, non of your benefits are taxable None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.
Yes. Subtract line 7 from line 6 8. 31,980
9. If you are:

  • Married filing jointly, enter $32,000; or

  • Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000

 9. 25,000
Note: If you are married filing separately and you lived with your spouse at any time in 2025, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8?
No. stop, non of your benefits are taxable None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.
Yes. Subtract line 9 from line 8 10. 6,980
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 11. 9,000
12. Subtract line 11 from line 10. If zero or less, enter -0- 12. -0-
13. Enter the smaller of line 10 or line 11 13. 6,980
14. Multiply line 13 by 50% (0.50) 14. 3,490
15. Enter the smaller of line 2 or line 14 15. 2,990
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- 16. -0-
17. Add lines 15 and 16 17. 2,990
18. Multiply line 1 by 85% (0.85) 18. 5,083
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 1040-SR, line 6b 19. $2,990
Tip: If you received a lump-sum payment in 2025 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
  • Example 2. Casey and Pat Hopkins file a joint return on Form 1040 for 2025. Casey is retired and received a fully taxable pension of $15,500. Casey also received social security benefits, and Casey’s Form SSA-1099 for 2025 shows net benefits of $5,600 in box 5. Pat worked during the year and had wages of $14,000. Pat made a deductible payment to Pat’s IRA account of $1,000 and isn’t covered by a retirement plan at work. Casey and Pat have two savings accounts with a total of $250 in taxable interest income. They complete Worksheet 1, shown below, entering $29,750 ($15,500 + $14,000 + $250) on line 3. They find none of Casey's social security benefits are taxable. On Form 1040, they enter $5,600 on line 6a and -0- on line 6b.

Filled-in Worksheet 1. Figuring Your Taxable Benefits

Keep for Your Records:

Before you begin:

  • If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.

  • Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. For more information, see Repayments More Than Gross Benefits.

  • If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or 1040-SR, on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. $5,600
2. Multiply line 1 by 50% (0.50) 2. 2,800
3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. 29,750
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. -0-
5. Enter the total of any exclusions/adjustments for:

  • Adoption benefits (Form 8839, line 30),

  • Foreign earned income or housing (Form 2555, lines 45 and 50), and

  • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico

 5. -0-
6. Combine lines 2, 3, 4, and 5 above 6. 32,550
7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 7. 1,000
8. Is the amount on line 7 less than the amount on line 6?
No. stop, non of your benefits are taxable None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.
Yes. Subtract line 7 from line 6 8. 31,550
9. If you are:

  • Married filing jointly, enter $32,000; or

  • Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000

 9. 32,000
Note: If you are married filing separately and you lived with your spouse at any time in 2025, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8?
No. stop, non of your benefits are taxable None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, be sure you check the box on Form 1040 or 1040-SR, line 6d.
Yes. Subtract line 9 from line 8 10. _____
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 11. _____
12. Subtract line 11 from line 10. If zero or less, enter -0- 12. _____
13. Enter the smaller of line 10 or line 11 13. _____
14. Multiply line 13 by 50% (0.50) 14. _____
15. Enter the smaller of line 2 or line 14 15. _____
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- 16. _____
17. Add lines 15 and 16 17. _____
18. Multiply line 1 by 85% (0.85) 18. _____
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 1040-SR, line 6b 19.
Tip: If you received a lump-sum payment in 2025 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
  • Example 3. Jamie and Jessie Johnson file a joint return on Form 1040 for 2025. Jamie is a retired railroad worker and in 2025 received the SSEB portion of tier 1 railroad retirement benefits. Jamie’s Form RRB-1099 shows $10,000 in box 5. Jessie is a retired government worker and received a fully taxable pension of $38,000. They had $2,300 in taxable interest income plus interest of $200 on a qualified U.S. savings bond. The savings bond interest qualified for the exclusion. They figure their taxable benefits by completing Worksheet 1, shown below. Because they have qualified U.S. savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040) on line 3 of the worksheet instead of the amount from line 2b of their Form 1040. On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). More than 50% of Jamie’s net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. (See Maximum taxable part under How Much Is Taxable, earlier.) Jamie and Jessie enter $10,000 on Form 1040, line 6a; and $6,275 on Form 1040, line 6b.

Filled-in Worksheet 1. Figuring Your Taxable Benefits

Keep for Your Records:

Before you begin:

  • If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.

  • Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. For more information, see Repayments More Than Gross Benefits.

  • If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or 1040-SR, on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. $10,000
2. Multiply line 1 by 50% (0.50) 2. 5,000
3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. 40,500
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. -0-
5. Enter the total of any exclusions/adjustments for:

  • Adoption benefits (Form 8839, line 30),

  • Foreign earned income or housing (Form 2555, lines 45 and 50), and

  • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico

 5. -0-
6. Combine lines 2, 3, 4, and 5 above 6. 45,500
7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 7. -0-
8. Is the amount on line 7 less than the amount on line 6?
No. stop, non of your benefits are taxable None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.
Yes. Subtract line 7 from line 6 8. 45,500
9. If you are:

  • Married filing jointly, enter $32,000; or

  • Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000

 9. 32,000
Note: If you are married filing separately and you lived with your spouse at any time in 2025, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8?
No. stop, non of your benefits are taxable None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.
Yes. Subtract line 9 from line 8 10. 13,500
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 11. 12,000
12. Subtract line 11 from line 10. If zero or less, enter -0- 12. 1,500
13. Enter the smaller of line 10 or line 11 13. 12,000
14. Multiply line 13 by 50% (0.50) 14. 6,000
15. Enter the smaller of line 2 or line 14 15. 5,000
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- 16. 1,275
17. Add lines 15 and 16 17. 6,275
18. Multiply line 1 by 85% (0.85) 18. 8,500
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 1040-SR, line 6b 19. $6,275
Tip: If you received a lump-sum payment in 2025 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Example 4.

  • Kris and Taylor Jones are married and live together, but file separate Form 1040 returns for 2025. Taylor did not have any earned income for 2025. Kris earned $8,000 during 2025. The only other income Kris had for the year was $4,000 net social security benefits (box 5 of Kris’s Form SSA-1099). Kris figures Kris’s taxable benefits by completing Worksheet 1, shown below. Kris must include 85% of Kris’s social security benefits in Kris’s taxable income because Kris is married filing separately and lived with Taylor during 2025. See How Much Is Taxable, earlier. Kris enters $4,000 on Kris’s Form 1040, line 6a; and $3,400 on Form 1040, line 6b.

Filled-in Worksheet 1. Figuring Your Taxable Benefits

Keep for Your Records:

Before you begin:

  • If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.

  • Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. For more information, see Repayments More Than Gross Benefits.

  • If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040 or 1040-SR, line 6a 1. $4,000
2. Multiply line 1 by 50% (0.50) 2. 2,000
3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. 8,000
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. -0-
5. Enter the total of any exclusions/adjustments for:

  • Adoption benefits (Form 8839, line 30),

  • Foreign earned income or housing (Form 2555, lines 45 and 50), and

  • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico

 5. -0-
6. Combine lines 2, 3, 4, and 5 above 6. 10,000
7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 7. -0-
8. Is the amount on line 7 less than the amount on line 6?
No. stop, non of your benefits are taxable None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.
Yes. Subtract line 7 from line 6 8. 10,000
9. If you are:

  • Married filing jointly, enter $32,000; or

  • Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000

 9. _____
Note: If you are married filing separately and you lived with your spouse at any time in 2025, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8?
No. stop, non of your benefits are taxable None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.
Yes. Subtract line 9 from line 8 10. _____
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 11. _____
12. Subtract line 11 from line 10. If zero or less, enter -0- 12. _____
13. Enter the smaller of line 10 or line 11 13. _____
14. Multiply line 13 by 50% (0.50) 14. _____
15. Enter the smaller of line 2 or line 14 15. _____
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- 16. _____
17. Add lines 15 and 16 17. 8,500
18. Multiply line 1 by 85% (0.85) 18. 3,400
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 1040-SR, line 6b 19. $3,400
Tip: If you received a lump-sum payment in 2025 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.










Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.

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